Rosenberg v. Township of South Orange

This appeal from an interlocutory determination in the Tax Court is before us upon a grant by the Supreme Court of leave to appeal.

We affirm substantially for the reasons articulated by Judge Hopkins in his opinion of March 15, 1983, 8 N.J.Tax 1 (Tax.Ct.1983). It is clear from that that he did not feel bound by the opinion of the assessor either to approve or disapprove. Nor do we think the assessor’s consent is necessary to the approval of such a settlement. But Judge Hopkins concluded that, in the circumstances as they appeared when the proposed settlement was offered to him for approval,…